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A tour guide seeks clarification on whether their services are subject to VAT and how to determine the taxable base when booking through a German website. The DGT rules that the guide provides the service directly to the client, while the German company acts as an intermediary on behalf of a third party.
Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.
What is published here, applied to a company or a specific case. The first meeting is free.
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